{"data":{"id":"us-ca/rtc-46154.1","jurisdiction":"us-ca","citation":"RTC § 46154.1","heading":"","body":"If the information return pursuant to subdivision (c) of Section 46151 is not filed within the time prescribed, a penalty of five hundred dollars ($500) shall be assessed.","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001. - 46751.]","CHAPTER 3. Determinations [46151. - 46357.]","ARTICLE 1. Returns and Payments [46151. - 46159.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"37361e6aabd7368bbabd490819c51fba3c2f7aedb2f86b5676db020d8c985a83","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-46154","next":"us-ca/rtc-46154.5"},"notice":"GroundRules: Original legal text. Not legal advice."}